Related Documents

• Paragraph 4 of the ProposedFSP makes reference to situations in which the investment was accounted for as an available-for-sale security in accordance with the provisions of FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities, prior to being accounted for on the equity method. 18, The Equity Method of Accounting for Investments in Common Stock.

For example, the OCI recorded by an investor for an investment that was accounted for as an available-for- sale security in accordance with Statement 115, prior to gaining significant influence and accounting for that investment under the equity method, would not be offset against the carrying value of the investment upon a subsequent loss of significant influence. Effective Date and Transition 5.

limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative. Ms. Nancy M. Morris Secretary, SEC November 9, 2007 Page 13 of 14 Assurance Standards Board and the Auditing Standards Board to develop a single set of globally-accepted auditing standards.

However, we oppose issuance of the FSP, because we believe that the proposal will increase complexity in an area where the accounting guidance is already convoluted. Instead, we recommend that the Board address the accounting for all convertible securities with the objective of developing a single model of accounting for embedded conversion rights. 14, and for others as two instruments—bifurcated between the embedded conversion feature and the host instrument.

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Upon adoption of this FSP, any amount of an investee’s equity adjustments for OCI recorded in the shareholders’ equity of the investor, relating to an investment for which the reporting entity no longer has an ability to exercise significant influence, should be offset against the carrying value of the investment.

We recommend severity specifiers should be developed for moderate and severe gambling disorders, mirroring the Proposed substance-use disorder criteria. 4) Sub-typing. Finally, while it may not be relevant to the diagnostic criteria, the NCPG Board believes that the evidence DSM-5 information on gambling disorders should reflect sub-types of problem and pathological gamblers.

We would be happy to amplify any of these comments and answer any questions you might have. Sincerely, Keith S. Whyte Executive Director Works Cited Blaszczynski, A., & Nower, L. (2002). a pathways model of problem and pathological gambling. Addiction, 9, 487-499. Gambino, B. (2009). Should gambling be included in public health surveillance systems? Journal of Gambling Issues (23), 156-176. Korn, D.

Local health district directors are your primary point of contact for questions about natural death certificate completion. Their contact information can be found at http://www.vdh.state.va.us/lhd/. Questions concerning possible medical examiner cases should be directed to the District Office of the Chief Medical Examiner serving your locality. Please share this Letter widely with other colleagues who may benefit from this information.